Summary of Content Changes
Georgia
- The description for the Georgia TRS Surcharge has been changed from "TELECOMM RELAY SURCHARGE" to "GEORGIA TELECOMMUNICATIONS RELAY SERVICE SURCHARGE". This change is being made to align the description with the requirement of Commission Rule 515-12-1-.38(2).
Maryland
- To better accommodate our upcoming energy content, the Maryland franchise tax on telecommunications has been recoded. The TaxTypeClass code has been recoded from 124, for Telecommunications and Utilities, to 123, for Telecommunications.
- Fee-based local telecommunications taxes in Maryland (Montgomery County and Baltimore City) have been recoded from TaxType code 173 to TaxType code 174.
Massachusetts
- The Massachusetts PUC Assessment and Attorney General's Assessment on telecommunications have both been recoded from passthrough required to passthrough optional.
Michigan
- The Michigan PUC Assessment on telecommunications previously was coded with the TaxTypeClass code 139, for interexchange carrier. It has been recoded to have the TaxTypeClass code 123, for telecommunications. At the same time, we updated the percent taxable for this tax to 50% to account for the reduced assessment base for telecom providers and we recoded the passthrough requirement from passthrough required to passthrough optional.
New Hampshire
- The structure of the New Hampshire PUC Assessement has been changed to better accommodate our upcoming energy content, and to reflect differences in percent taxable between ILECs and non-ILEC providers. Previously, our data only contained a single PUC Assessment with Tax Type Class code 124. We have added this month assessments TaxTypeClass codes 123 and 311, in addition to the existing 124. The Assessment for Tax Type Class Code 123 will apply to non-ILEC providers, the one for Tax Type Class 124 will apply to ILEC (selling traditional telecom) and Energy Utilities, and 311 will be used for ILECs selling VOIP.
- Consistent with NH Rev Stat § 363-A:2, we have configured Percent Taxable at 33% for non-ILECs selling regular telecom (intrastate services), and at 11.583% for VOIP (33% x 35.1% [FCC INVERSE]).
- As always, it is important to ensure you use the correct business type in the API request to achieve the desired result.
New York
- The sales and use taxes on telecommunications and utilities have been recoded. Instead of TaxTypeClass code 124, for Telecommunications and Utilities, they have been broken into rates with TaxTypeClass code 123, for Telecommunications, and rates with TaxTypeClass code 273, for Energy - Commercial Customers. This affects all New York sales and use taxes that previously had TaxTypeClass code 124, and includes rates on the county, city, and school district levels.
Ohio
- The descriptions for the Ohio PUCO Assessment and the OHIO OCC Assessment have been changed from "STATE PUC FEE" for both, to "OHIO PUCO ASSESSMENT" and "OHIO OCC ASSESSMENT" respectively
- The Ohio Commercial Activity Tax rate for telecommunications products has been recoded from TaxTypeClass code 148, for "Cable and Satellite Television," to TaxTypeClass code 199, for "Various Services."
Pennsylvania
- The Pennsylvania PUC Assessment has been recoded from TaxTypeClass code 124, for Telecommunications and Utilities, to 123, for Telecommunications. This will help accommodate the addition of our new energy content.
Rhode Island
- The Rhode Island Public Service Corporation Tax on telecommunications has been recoded from TaxTypeClass Code 124, for Telecommunications and Utilities, to 123, for Telecommunications.
Texas
- The description for the Texas 911 Equalization Surcharge has been changed from "STATE E911 FEE" to "STATE 911 EQUALIZATION SURCHARGE."
- The description for the Texas 911 Wireless Emergency Service Fee has been changed from "STATE WIRELESS E911 FEE" to "STATE 911 WIRELESS EMERGENCY SERVICE FEE."
West Virginia
- The West Virginia TRS Fee has been suspended indefinitely effective May 1, 2024.
Code Changes
All Code Table Changes are summarized in the tables below.
Authorities
Geocodes
PS Codes
Tax Types
Tax Type Classes
Percent Taxable Types
Rate Changes
